may 18–20, 2017 | acme probate & estate planning · cosponsor special add-on seminar probate...

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REGISTER TODAY www.icle.org/probate | 877-229-4350

57TH ANNUAL

Probate & Estate Planning institute

Special Add-On SeminarCosponsor

Probate & Estate Planning Section of the State Bar of Michigan

Experts in Estate Planning: Drafting Trusts to Optimize Income Tax Results (Acme Only)

REGISTER TODAY

www.icle.org/probate 877-229-4350

Secure Your Clients for Generations

MAY 18–20, 2017 | ACMEJUNE 16–17, 2017 | PLYMOUTH

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ICLE | Probate & Estate Planning institute | ACME MAY 18–20, 2017 | PLYMOUTH JUNE 16–17, 2017

Secure Your Clients for GenerationsFrom choosing a trustee to navigating tax law changes, we’ll help you prepare your clients for life’s complexities. Get critical updates from local and national experts. Learn how today’s hottest estate and tax planning, probate, and litigation issues will impact your practice. Connect with colleagues, adopt proven strategies, and grow your business.

Learn from the Best—Right in Your BackyardYou don’t have to go far to get a fresh take from national experts. Renowned speakers cover everything you need to know about trusts, decanting, state and federal income taxes, acting as a PR or trustee, and more.

Stay Current on Evolving Tax TopicsWith a new administration, tax law changes are inevitable. Our experts will be ready to adjust their presentations as the issues unfold. You (and your clients) will be prepared no matter what developments arise in 2017.

Sidestep Uncapping TrapsIt’s the issue you’re continually discussing. Go further with this can’t-miss session. Michele C. Marquardt breaks down statewide developments so you’re completely up to date.

Streamline Your PracticeNational speaker Barron K. Henley is back with a topic that can save you time and money: process mapping. Using real-world examples, he’ll show you how to revolutionize your office procedures, whether you’re just starting out or have a system already in place.

Get Your Questions AnsweredNew to probate and estate planning? We’ve got you covered. From our Core Concepts Track to multiple Q&A sessions, you’ll find the solutions and reassurance you need. Plus, network with judges, trust officers, registers, and top practitioners.

Choose the Date and Location That’s Right for YouAttend in May or June. Acme is an ideal CLE getaway, with opportunities for golf, spa time, and fun tours. Plymouth is the perfect option for those whose time is more limited. Either way, you’ll enjoy equally great content.

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Details

May 18–20, 2017Acme, MichiganGrand Traverse Resort & Spa

June 16–17, 2017Plymouth, MichiganThe Inn at St. John’s

Discounted rooms available at both locationsSee pages 12–13.

Level: Basic/ Intermediate/AdvancedAcme CLE: Up to 12*Acme CTFA Credit: 16.25**Plymouth CLE: 10Plymouth CTFA Credit: 12**Ethics: .5

Special Add-On SeminarExperts in Estate Planning: Drafting Trusts to Optimize Income Tax Results Wednesday, May 17, 2017Acme only. See page 15.

Register TodayOnlinewww.icle.org/probate

Call877-229-4350

Fax877-229-4351

MailICLE, 1020 Greene St. Ann Arbor, MI 48109-1444

*No CLE credit is given to the Acme session “SPECIAL BASIC SESSION: New Lawyers, You Have the Floor.”**57th Annual Probate & Estate Planning Institute has been approved for CTFA credits. This statement should not be viewed as an endorsement of this program or its sponsor.

Judges Attend Free! Current sitting state court judges receive complimentary admission at Acme or Plymouth thanks to the Probate & Estate Planning Section.

PROBATE & ESTATE PLANNING CERTIFICATE PROGRAM ELECTIVE

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Acme Agenda

12:00pm Vendor Showcase and Registration

Put the ICLE Partnership to Work for Your Practice—Demonstration by ICLE Staff

1:00pm Welcoming Remarks and Announcements

1:30pm Caselaw Update

2:10pm Fundamentals of Income Tax for Trusts and Estates

3:00pm Networking Break

Advanced Planning Track Core Concepts Track

3:15pm Charitable Planning with Non-Charitable Trusts Are Joint Trusts the New Black?

3:45pm State Fiduciary Income Tax Checkup and Planning: Does Your Trust Have a Tax Nexus? Part One

Choice of Trustee

4:15pm State Fiduciary Income Tax Checkup and Planning: Does Your Trust Have a Tax Nexus? Part Two

Special Issues with Farms, Forestry, and Low Income-Generating Businesses

4:45pm Questions and Answers Questions and Answers

THURSDAY, MAY 18, 2017

FRIDAY, MAY 19, 2017

6:00pm Networking Reception

7:30am Continental Breakfast, Vendor Showcase, and Registration (Friday and Saturday)

8:15am Remarks from the State Bar Executive Director

8:30am Legislative Update

8:50am Ethical Considerations in Acting as Personal Representative or Trustee

9:35am Uncapping Traps and Opportunities

10:20am Networking Break

Special Advanced Session Special Basic Session

1:30pm Jurisprudence for Trust and Estate Lawyers New Lawyers, You Have the Floor

Disability Planning Track Drafting/Design Track

10:35am Medicaid, Elder Law, and Disability Update 2017 Nuts and Bolts of Decanting

11:10am Hot Issues in Special Needs Planning The Great Boilerplate Debate

11:45am Housing Options for Seniors Estate Planning for Non-U.S. Citizen Spouses


12:30pm Networking Lunch on Premises with Hot Topic Discussions (Preregistration required)

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Acme Agenda

8:30am How Process Mapping Can Make Your Practice More Efficient and Profitable

9:30am You’re Just a Scrivener: How to Avoid Being a Witness in a Will or Trust Contest


SATURDAY, MAY 20, 2017

Law Practice Management/Technology Track Litigation Track

10:30am Template-Building Strategies That Cost Nothing and Make You Money*

Anatomy of a Lawsuit*

11:05am The Group Has Spoken: Best Procedural Practices for Estate Planning and Administration*

How Do You Mend a Broken Trust?*

11:40am Winning with Workshops* IRS Liens, Levies, and Automatic Special Liens*


Hear from These National Contributors

* MP3 download available to all registrants after the seminar.

David BerekBaker & McKenzie LLP, Chicago, IL

David Berek is a partner with the firm. He assists wealthy families, high net worth individuals, corporate executives, and privately owned family businesses in advanced wealth planning

and devises transfer tax-planning strategies for sophisticated partnerships and family office structures. Mr. Berek’s practice covers grantor trust planning, lifetime taxable transfers to generation-skipping transfer tax (GST) exempt trusts, and more.

Amy K. KanyukMcDonald & Kanyuk PLLC, Concord, NH

Amy K. Kanyuk is a founding member of the firm. She concentrates her practice on estate, gift, and generation-skipping planning for individuals and families of high net worth. Ms.

Kanyuk has worked extensively in the areas of family business succession planning, asset protection, and planned giving. She is often retained as an expert witness to provide opinions and testimony in trust and estate litigation. Ms. Kanyuk is licensed to practice law in New Hampshire, Massachusetts, and South Dakota.

Barron K. HenleyAffinity Consulting Group, Columbus, OH

Barron K. Henley is one of the founding partners of Affinity Consulting Group, a legal technology consulting firm focused on automating and streamlining law firms and

legal departments. He is a member of the American, Ohio, and Columbus Bar Associations, and the Worthington Estate Planning Council. He is also a member of the ABA Law Practice Management Section and a board member for the ABA TECHSHOW.

Edwin P. Morrow IIIKey Private Bank, Cincinnati, OH

Edwin P. Morrow III is director of wealth transfer and tax strategies for the bank’s Family Wealth Advisory Services Group. He works with local Key Private Bank wealth management teams nationwide,

advising high net worth clients on how to preserve and transfer their wealth. He is a frequent writer and speaker on wealth management, tax, and asset protection topics nationwide. Mr. Morrow is a board-certified specialist in estate planning and trusts through the Ohio State Bar Association.

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Disability Planning Track Drafting/Design Track

3:45pm Medicaid, Elder Law, and Disability Update 2017 Nuts and Bolts of Decanting**

4:25pm Hot Issues in Special Needs Planning The Great Boilerplate Debate

5:05pm Housing Options for Seniors Estate Planning for Non-U.S. Citizen Spouses


7:30am Continental Breakfast, Vendor Showcase, and Registration (Both Days)

Plymouth Agenda

7:30am Put the ICLE Partnership to Work for Your Practice—Demonstration by ICLE Staff

8:30am Welcoming Remarks and Announcements

8:50am Caselaw Update

9:30am Fundamentals of Income Tax for Trusts and Estates


Advanced Planning Track Core Concepts Track

10:35am Charitable Planning with Non-Charitable Trusts Are Joint Trusts the New Black?

11:10am State Fiduciary Income Tax Checkup and Planning: Does Your Trust Have a Tax Nexus? Part One**

Choice of Trustee

11:45am State Fiduciary Income Tax Checkup and Planning: Does Your Trust Have a Tax Nexus? Part Two**

Special Issues with Farms, Forestry, and Low Income-Generating Businesses


FRIDAY, JUNE 16, 2017

SATURDAY, JUNE 17, 2017

12:30pm Networking Lunch on Premises with Hot Topic Discussions

1:45pm Legislative Update

2:05pm Ethical Considerations in Acting as Personal Representative or Trustee**

2:50pm Uncapping Traps and Opportunities

3:35pm Networking Break

8:30am How Process Mapping Can Make Your Practice More Efficient and Profitable

9:30am You’re Just a Scrivener: How to Avoid Being a Witness in a Will or Trust Contest


Law Practice Management/Technology Track Weird and Wild Track

10:30am Template-Building Strategies That Cost Nothing and Make You Money*

Weird and Wild Retirement Assets*

11:10am The Group Has Spoken: Best Procedural Practices for Estate Planning and Administration*

Weird and Wild Estate Administration*

11:50am Winning with Workshops* Weird and Wild Real Property*


*MP3 download available to all registrants after the seminar. **Video presentation.

5:50pm Networking Reception

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Featured Contributors

Carlos H. Alvarado-JorqueraCarlos Alvarado Law PC, Ludington

Carlos H. Alvarado-Jorquera focuses his practice on immigration, real estate, and business formation and succession. He is a member

of the American Immigration Lawyers Association, the State Bar of Michigan’s Probate and Estate Planning Section, and the Mason-Lake Bar Association. Mr. Alvarado-Jorquera is admitted to practice law in Chile, the state of Michigan, the Western U.S. District Court of Michigan, the U.S. Sixth Circuit Court, and in several tribal jurisdictions throughout the United States.

Douglas A. MielockFoster Swift Collins & Smith PC, Lansing

Douglas A. Mielock practices in the areas of estate planning and trust litigation. He is a fellow of the American College of Trust and Estate Counsel and a member of the American

Bar Association, State Bar of Michigan, Ingham County Bar Association, and Greater Lansing Estate Planning Council. A past chair of the State Bar’s Probate and Estate Planning Section, Mr. Mielock is a frequent speaker and author of articles on various aspects of estate planning. He is licensed to practice law in both Michigan and Illinois.

Michele C. MarquardtDeMent and Marquardt PLC, Kalamazoo

One of two originating members of the firm, Michele C. Marquardt practices in the areas of estate and business succession planning. She is a fellow of the American College

of Trust and Estate Counsel. Ms. Marquardt is a former member of the State Bar of Michigan’s Probate and Estate Planning Section and the Section’s Probate Council, for which she chaired the Legislative Monitoring Committee. She is also a member of the State Bar’s Real Property Law and Business Law Sections; the Real Property, Trust, and Estate Law Section of the American Bar Association; and the Kalamazoo County Bar Association.

Nathan PiwowarskiMcCurdy Wotila & Porteous PC, Cadillac

Nathan Piwowarski is a shareholder of the firm, practicing in the areas of elder law and probate and estate planning. Contested probate matters comprise a significant

portion of his practice. Mr. Piwowarski serves as Wexford County and Lake County Public Administrator, where he serves as personal representative of intestate decedent estates with no known heirs. He is also a special assistant attorney general for the Department of Health and Human Services, representing the department in contested guardianship and conservatorship proceedings throughout northwest Lower Michigan.

PLATINUM SPONSOR

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Acme/1:00pm/ThursdayPlymouth/8:30am/Friday

Welcoming Remarks and AnnouncementsLawrence P. Nolan, President, State Bar of Michigan, Nolan Thomsen & Villas PC, Eaton Rapids (Acme only); James B. Steward, Chair, Probate & Estate Planning Section of the State Bar of Michigan, Steward & Sheridan PLC, Ishpeming


Caselaw UpdatePhillip E. Harter, Chalgian & Tripp Law Offices PLLC, Battle Creek


Fundamentals of Income Tax for Trusts and Estatesdissecting common scenarios • who pays the tax and when? • how to avoid tricky situations when a charity is a beneficiary • important elections not to miss • spotting major errors by preparersEdwin P. Morrow III, Key Private Bank, Cincinnati, OH

Acme/6:00pm/ThursdayPlymouth/5:50pm/Friday

Networking Reception

Acme/12:30pm/FridayPlymouth/12:30pm/Friday

Networking Lunch on Premises with Hot Topic DiscussionsEnjoy lunch with colleagues, share your thoughts on the institute’s most thought-provoking topics, and get your questions answered.Preregistration required in Acme.

Acme/8:15am/Friday

Remarks from the State Bar Executive DirectorJanet K. Welch, Executive Director, State Bar of Michigan, Lansing

Acme/8:30am/FridayPlymouth/1:45pm/Friday

Legislative UpdateHarold G. Schuitmaker, Schuitmaker Cooper & Cypher PC, Paw Paw

Acme/8:50am/FridayPlymouth/2:05pm/Friday/Video Presentation

Ethical Considerations in Acting as Personal Representative or Trusteethe drafting attorney serving as fiduciary • conflict issues • dual representation (lawyer and fiduciary) • fees and exculpationAmy K. Kanyuk, McDonald & Kanyuk PLLC, Concord, NH


Uncapping Traps and Opportunitiesinter vivos transfers • probate transfers • trust transfers • entity traps • interrelated transfers • recording issuesMichele C. Marquardt, DeMent and Marquardt PLC, Kalamazoo

Acme/8:30am/SaturdayPlymouth/8:30am/Saturday

How Process Mapping Can Make Your Practice More Efficient and Profitablespot issues and ways in which processes can be improved • calculate and maximize one’s effective hourly rate on flat fee transactions • make sure everyone understands the process, even the steps they’re not responsible for • recommendations for ways the average estate planning practice can be improvedBarron K. Henley, Affinity Consulting Group, Columbus, OH


You’re Just a Scrivener: How to Avoid Being a Witness in a Will or Trust Contestrecognizing red flags • establishing independence of the legal counsel • evaluation of client capacity • documentation of client intent and rationale • signing conference proceduresDouglas A. Mielock, Foster Swift Collins & Smith PC, Lansing

Plenary Sessions

“ If ICLE has a shining star, it is this seminar. And ICLE has a lot of stars.Mark J. Brissette, Birchler Fitzhugh Purtell & Brissette PLC, Bay City “ An amazing amount of information

packed into three days.Paula M. Talarico, Talarico & Associates PC, Troy

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Moderator Advanced Planning Track

Katie LynwoodBuhl Little Lynwood & Harris PLC, East Lansing

Moderator Plenary Sessions and Core Concepts Track

Marguerite Munson LentzBodman PLC, Detroit

Tracks

“ Very enjoyable experience and networking opportunity.Charles M. Fortino, Fortino Plaxton & Costanzo PC, Alma “ Exceeded my expectations.

Something for everyone.Michael Anderson Ohly, The Erskine Law Group PC, Rochester

Advanced Planning TrackAcme/3:15pm/ThursdayPlymouth/10:35am/Friday

Charitable Planning with Non-Charitable Truststhe §642(c) deduction and why it’s often superior to an individual’s §170 deduction • understanding §681 and quasi-UBTI • distributions to charitable remainder trustsEdwin P. Morrow III, Key Private Bank, Cincinnati, OH

Acme/3:45pm/ThursdayPlymouth/11:10am/Friday/Video Presentation

State Fiduciary Income Tax Checkup and Planning: Does Your Trust Have a Tax Nexus? Part Oneoverview of fiduciary tax assessment at the state level • survey of select state laws for assessing state income tax reporting • assessing whether your trust has a nexus to Michigan (or other states) • drafting considerations to help shift taxing situs and provide flexibilityDavid Berek, Baker & McKenzie LLP, Chicago, IL; Raj A. Malviya, Miller Johnson, Grand Rapids

Acme/4:15pm/ThursdayPlymouth/11:45am/Friday/Video Presentation

State Fiduciary Income Tax Checkup and Planning: Does Your Trust Have a Tax Nexus? Part Twooverview of fiduciary tax assessment at the state level • survey of select state laws for assessing state income tax reporting • assessing whether your trust has a nexus to Michigan (or other states) • drafting considerations to help shift taxing situs and provide flexibilityDavid Berek, Baker & McKenzie LLP, Chicago, IL; Raj A. Malviya, Miller Johnson, Grand Rapids

Core Concepts TrackAcme/3:15pm/ThursdayPlymouth/10:35am/Friday

Are Joint Trusts the New Black?joint trust, separate trusts, or no trust? • planning in an estate tax-free environment • discretionary trusts for the whole family • customizing joint trusts for blended familiesHenry M. Grix, Dickinson Wright PLLC, Troy


Choice of Trusteenaming children as trustees: the good, the bad, and the ugly • second spouse as trustee: workable or uglier still? • corporate trustees and professionals: worth their cost • tax traps when naming trusteesMarguerite Munson Lentz, Bodman PLC, Detroit


Special Issues with Farms, Forestry, and Low Income-Generating Businessespotential environmental and regulatory issues • how and when to abandon property • state tax exemptions • dealing with family issuesNathan Piwowarski, McCurdy Wotila & Porteous PC, Cadillac

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Tracks

Moderator Disability Planning Track

Christopher W. SmithChalgian & Tripp Law Offices PLLC, Southfield

Moderator Drafting/Design Track

Michael D. HolmesDeMent and Marquardt PLC, Kalamazoo

GOLD SPONSORS

Disability Planning TrackAcme/10:35am/FridayPlymouth/3:45pm/Friday

Medicaid, Elder Law, and Disability Update 2017Michigan and federal developments • Medicaid annuities • estate recovery update • veterans’ benefits updateKathleen Hogan Aguilar, Miller Johnson, Grand Rapids


Hot Issues in Special Needs PlanningSocial Security trust reviews and what they mean for your trusts • ABLE Accounts and where they fit in your practice • Special Needs Trust Fairness Act • seeding first-party trusts • funding VA retirement annuities into special needs trustsChristopher W. Smith, Chalgian & Tripp Law Offices PLLC, Southfield


Housing Options for Seniorsstaying at home • nursing homes • adult foster care • assisted living and its levels • continuing care retirement communitiesHarley D. Manela, Mall Malisow & Cooney PC, Farmington Hills

Drafting/Design TrackAcme/10:35am/FridayPlymouth/3:45pm/Friday/Video Presentation

Nuts and Bolts of Decantingwhat is decanting? • when, how, and why to decant • protecting the fiduciary who decantsAmy K. Kanyuk, McDonald & Kanyuk PLLC, Concord, NH


The Great Boilerplate Debateadvantages/disadvantages of “lean” documents • advantages/disadvantages of “kitchen sink” documents • what lean and kitchen sink look like • sample documents of both • is there a balance between lean and kitchen sink?Michael D. Holmes, DeMent and Marquardt PLC, Kalamazoo; Michael G. Lichterman, Bolhouse Baar & Hofstee PC, Grandville


Estate Planning for Non-U.S. Citizen Spousesrelevance of the immigrant status of the non-U.S. citizen spouse • marital deduction or not? • trust or no trust?Carlos H. Alvarado-Jorquera, Carlos Alvarado Law PC, Ludington

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The program is loaded with nuts-and-bolts information useful to my practice.R. John Poch, Kane Funk Poch & Van Massenhove PC, Alpena

Tracks

Moderator Law Practice Management/Technology Track

Terrence G. QuinnThe TGQ Law Firm, Ann Arbor

Moderator Litigation Track

Marlaine C. TeahanFraser Trebilcock, Lansing

“ I always learn practical knowledge that is directly applicable to my practice.Thomas H. Anthony, Thomas H. Anthony PC, Mount Pleasant

“

Law Practice Management/Technology TrackAcme/10:30am/SaturdayPlymouth/10:30am/Saturday

Template-Building Strategies That Cost Nothing and Make You Moneythe rules for creating templates in Word or WordPerfect • rolling out templates across the officeBarron K. Henley, Affinity Consulting Group, Columbus, OH


The Group Has Spoken: Best Procedural Practices for Estate Planning and Administrationgain new perspectives and share your insights during this “unconference” • when do you schedule the meeting during which the documents will be signed? • do you mail or e-mail draft documents to the client to review first? • what’s your routine follow-up with clients?Barron K. Henley, Affinity Consulting Group, Columbus, OH


Winning with Workshopssetting the stage for a winning presentation—from informational to income-producing • explore the biggest mistakes common to lawyer presentations • identify the keys to captivating presentations • anticipate and handle typical objections • closing the deal while presentingTerrence G. Quinn, The TGQ Law Firm, Ann Arbor

Litigation TrackAcme/10:30am/Saturday

Anatomy of a Lawsuitclaims and defenses • form of action (proceeding versus civil action) • pleadings (petition versus complaint) • unique aspects of probate court procedure and discovery • ADR • trial practiceDavid L.J.M. Skidmore, Warner Norcross & Judd LLP, Grand Rapids

Acme/11:05am/Saturday

How Do You Mend a Broken Trust?effectively using the courts • judicial settlement agreements • non-judicial settlement agreements • petitions to modify, terminate, or reformMarlaine C. Teahan, Fraser Trebilcock, Lansing

Acme/11:40am/Saturday

IRS Liens, Levies, and Automatic Special Lienswhen liens will be assessed and their impact • what property can be seized by levy • special estate or gift tax liens • state law issuesLorraine F. New, George W. Gregory PLLC, Troy

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Tracks

Moderator Weird and Wild Track

Richard C. MillsMarcoux Allen, Jackson

SILVER SPONSORS

Plymouth AccommodationsThe Inn at St. John’s44045 Five Mile Road, Plymouth, MI 48170

A block of rooms has been reserved at The Inn at St. John’s, Plymouth, under ICLE/Probate for June 15–16, 2017. The room rate is $149/night. Please call 734-414-0600 to reserve a room. Reservations must be made by May 25, 2017. Registrants are responsible for their own hotel expenses.

Weird and Wild TrackPlymouth/10:30am/Saturday

Weird and Wild Retirement AssetsSocial Security rules that may surprise you • DIY fixes for late rollovers • RMD caveatsAmy N. Morrissey, Westerman & Morrissey PC, Ann Arbor

Plymouth/11:10am/Saturday

Weird and Wild Estate Administrationthe interesting lives of dead people • how to avoid using your law degree spending hours deciding who gets the Elvis plates • avoiding burial disputes • planning for the death of a beneficiary before the grantor’s death • when deaths close in time lead to unintended resultsRichard C. Mills, Marcoux Allen, Jackson

Plymouth/11:50am/Saturday

Weird and Wild Real Propertyunreleased mortgages • oil and gas leases • land title standards • DPOA issues • impact of settlement agreements • guardianship/conservatorship issues • trust and estate administration issuesKelly L. Feneley, Feneley & Bennett Law Firm PLC, Marshall; Geoffrey R. Vernon, Joslyn & Vernon PC, St. Clair Shores

P R O B AT E L I T I G AT I O N G R O U P

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Only at Acme

GolfSpecial rates at championship courses:

The Bear$70 M–F | $85 S–Su | $50 Twilight

The Wolverine $60 M–F | $70 S–Su | $45 Twilight

Spruce Run$45 M–F | $50 S–Su | $35 Twilight

Tee times: 800-748-0303 or www.grandtraverseresort.com

Mention ICLE for discounted rates. Twilight begins at 2:30pm.

SpaInspired by the rejuvenating nature of

Northern Michigan, Spa Grand Traverse offers a wide array of massage therapies,

skin care, and signature treatments.

Receive $10 off any $99 spa treatment.

Reservations: 800-748-0303 ext. 6750 or [email protected]

Spa menu: www.grandtraverseresort.comMention ICLE for discounted rate. Not valid with other

offers. Certain restrictions may apply. Reservations required. Gratuity not included.

ToursBicycling

Free—all roads, no trails! Choose a 30-mile or 13-mile ride led by the

Cherry Capital Cycling Club. Both courses wind along Grand Traverse Bay on the scenic Old Mission Peninsula.

Brewery TourEnjoy a group outing to local breweries.

Wine TastingSample a variety of wines from the area.

More information will be available at the institute.

Acme AccommodationsGrand Traverse Resort & Spa100 Grand Traverse Village Boulevard, Acme, MI 49610

A block of rooms has been reserved at the Grand Traverse Resort and Spa under group code ICLE17 for May 16–19, 2017. Room rates vary. Please visit www.grandtraverseresort.com to reserve a room. Reservations must be made by April 17, 2017. Registrants are responsible for their own hotel expenses.

Acme Special SessionsAcme/1:30pm/Friday

Jurisprudence for Trust and Estate Lawyers (Advanced)

sources of law • judicial review of discretionary powers • rights correlative to fiduciary duties • legal personality • canons of statutory interpretationJames P. Spica, Dickinson Wright PLLC, Detroit

Acme/1:30pm/Friday

New Lawyers, You Have the Floor (Basic)

ask your practice management and substantive questions in this open forumCortney S. Danbrook, Smith Haughey Rice & Roegge, Traverse City; Ean P. Hamilton, Greenleaf Trust, Kalamazoo; Buzz C. Suuppi, Wallace Law Firm PC, Port Huron

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Networking Lunch: Enjoy lunch with colleagues and get your questions answered.See page 8.

“ The institute provides great topics and comprehensive updates crucial to the success of my estate planning practice.S. Tutt Gorman, Gorman Law PLLC, Portland

“ With its nationally renowned speakers, great venue, and advice that’s ready-made for application in my practice, this is a vital part of providing my clients with excellent legal service.Brandon M. Lewis, Lewis Sloan PLLC, Troy

“ The annual institute is always stimulating. I always get a new way of looking at issues.J. David Kerr, Kerr Law Firm PLLC, Mount Pleasant

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Special Add-On SeminarExperts in Estate Planning: Drafting Trusts to Optimize Income Tax Results

Save $30 When You Also Register for the Probate & Estate Planning Institute

www.icle.org/probate877-229-4350

Level: Intermediate/AdvancedCLE: 2.5

Cosponsored by the Probate & Estate Planning Section of the State Bar of Michigan

Income Tax and Basis Strategies that Get ResultsHigher income tax rates and the tax on net investment income have turned clients’ attention away from estate tax planning and toward reducing potential taxes on their capital gains. Learn how to reduce capital gains taxes through proper planning, utilizing the Optimal Basis Increase Trust (OBIT). Join leading expert Edwin P. Morrow in this perfect companion to the Probate and Estate Planning Institute.

May 17, 2017 | 2:00pm–5:00pm | Grand Traverse Resort & Spa, Acme

Contributor

Edwin P. Morrow IIIKey Private Bank, Cincinnati, OH

2:00pm

The Optimal Basis Increase Trustincreased importance of basis and income tax • problems with marital trusts • adapting, administering, and redesigning bypass trusts for the “optimal” basis

3:00pm

Tax Ramifications of Amending Irrevocable Trusts to Optimize Income Tax Resultsamending previously existing trusts • tax rules

3:30pm

Networking Break

3:45pm

Reducing Ongoing Income Tax of Trustsensuring capital gains passes to beneficiaries • using beneficiary-deemed owner trusts under Section 678

4:15pm

Upstream Planningexplaining Section 1014e nuances • double step up techniques at first death • thinking “upstream”—forget the “SLAT” • drafting clauses

PROBATE & ESTATE PLANNING CERTIFICATE PROGRAM ELECTIVE

Edwin P. Morrow III is director of wealth transfer and tax strategies for the bank’s Family Wealth Advisory Services Group. He works with local Key Private Bank wealth management teams nationwide, advising high net worth clients on how to preserve and transfer their wealth. He is a frequent writer and speaker on wealth management, tax, and asset protection topics nationwide. Mr. Morrow is a board-certified specialist in estate planning and trusts through the Ohio State Bar Association.

Schedule

4Mail (form with payment) ICLE, 1020 Greene St.Ann Arbor, MI 48109-1444

2Call (with credit card) 877-229-4350

3Fax (form with credit card) 877-229-4351

1Online (with credit card) www.icle.org/probate

7BR

57TH ANNUAL

Probate & Estate Planning instituteMAY 18–20, 2017Grand Traverse Resort & Spa, Acme

JUNE 16–17, 2017The Inn at St. John’s, Plymouth

4 Ways to Register

B. Institute Registration | Pick One

Probate & Estate Planning Institute

Acme, 05/18–20/17 Plymouth, 06/16–17/17

$395 General

$365 Cosponsor Section Member

$345 ICLE Partner

$295 per Lawyer (4+ Lawyers from the Same Firm)1

$195 New Lawyer (0–3 Years in Practice P77400+)

FREE Judges (Limit 40)2

G. Payment Info | Calculate Total and Select Check/CC

Institute Registration (Box B) $

Electronic Materials Only Discount3 (Box C) $

Special Add-On Seminar Registration (Box E) $

Institute Materials for Non-Registrants (Box F) $(Add 6% MI Sales Tax to This Line Only)

Total Amount Due $

Check Check No. Payable to: ICLE

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A. Personal Info

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C. Materials Format | Institute Registrants Pick One

FREE Print Handbook and Electronic Materials

Save $25 Electronic Materials Only3

E. Special Add-On Seminar Registration | Optional

Experts in Estate Planning: Drafting Trusts to Optimize Income Tax Results

Acme, 05/17/17

$165 Probate & Estate Planning Institute Registrant

$195 General (Not Attending the Probate & Estate Planning Institute)

$165 ICLE Partner or Cosponsor Section Member

$95 New Lawyer (0–3 Years in Practice P77400+)

F. Can’t Attend the Institute?Non-Registrants—Purchase the Electronic Materials and Select Recordings.

$195 Non-ICLE Partners

$136.50 ICLE Partners

(-$25)

17CI-6530

17CH-6581

Prices guaranteed until 06/17/17. 1Please attach additional sheet listing lawyers attending. 2Current sitting state court judges (limit 40) attend free and must complete order form or call ICLE to register. 3Registrants will receive the print handbook and electronic materials if no format is specified. Select “electronic materials only” discount or enter SAVE25 online to save $25 off registration fee. Materials will be posted online before the seminar. Persons with disabilities or dietary restrictions: For special arrangements please contact ICLE no later than seven days before the seminar. Walk-in Registrations: Permitted on a space-available basis or if registrants fail to claim their seat in the first 15 minutes of the seminar. Institute Cancellation Policy: ACME: For a full refund, notify ICLE by 05/04/17. Registrants who cancel after that date will be charged a $60 cancellation fee. No refunds will be issued after 05/11/17. PLYMOUTH: For a full refund, notify ICLE by 06/02/17. Registrants who cancel after that date will be charged a $60 cancellation fee. No refunds will be issued after 06/09/17. Special Add-On Seminar Cancellation Policy: For a full refund, notify ICLE by 05/03/17. Registrants who cancel after that date will be charged a $60 cancellation fee. No refunds will be issued after 05/10/17.

D. Institute Networking Lunch | Optional (Acme only)

Yes, I will attend. Limited seating, lunch included. (no additional fee)

ADDRESS SERVICE REQUESTED

may 18–20, 2017 | acme probate & estate planning · cosponsor special add-on seminar probate...

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